Details of Richmond's 'soda tax'

Here is a synopsis of Measure N, which could make Richmond the nation's first city to impose a penny-per-ounce tax on merchants who sell sugar-sweetened beverages.

WHAT IT WOULD DO: Impose a penny-per-ounce tax on businesses that sell sugar-sweetened beverages in the city of Richmond. Advisory measure urges current and future councils to use tax proceeds on local childhood obesity reduction and recreation programs.

VOTES TO PASS: Needs a simple majority of Richmond voters on Nov. 6.

WHO WOULD BE AFFECTED:

Stores: 91

Restaurants: 261

Caterers: 31

Mobile food vendors: 204

Movie theaters: 1

Gas stations: 41

HOW MUCH THEY WOULD PAY: Large grocers like Costco will likely pay more than $100,000. The average cost per business to generate $3 million would be about $4,800 per year.